There Is a Newer Version
of
the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 21 — PUBLIC UTILITIES.
Section 40-21-81 Legislative intent.
Section 40-21-81
Legislative intent.
It is the intention of the Legislature of Alabama that the tax herein levied shall apply to all utilities, as defined herein, in the State of Alabama. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make a specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied.
(Acts 1969, Ex. Sess., No. 21, p. 46, §3; Acts 1992, No. 92-623, p. 1466, §2.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
